Do you mean simple PC?
Hardware wise, yes, but software wise, no... While MS products might seem cheap (Yearh right), to some home users, try equiping even a small organization with around 50 people with Win2K and Office pro licenses.. not a pleasent experience.
Furthermore... I reeeeally don't like access, for everyday I have used it, I have become more and more sure, that it is actually just minesweeper with a few added lines of code =)
...well maybe that was a bit harsh, i find access very adeqate (..hmm.. aparently my english spelling abilities have gone after just two beers) for some smaller jobs, but would rather not use it for anything so serious that I could not just as easily have used text files for the job.